City of Bay City
Financial Statement
As of December 31, 2014
General Fund (Fund 11)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Property Taxes
Other Local Taxes
Fines & Penalties
Licenses & Permits
Miscellaneous
Transfers
Other Revenue
Total Revenues
Actuals
Over(Under)
Budget
to Date
Percent
to Total
Budget
3,815,453
4,901,681
307,700
263,750
3,427,124
113,126
55,600
12,884,434 $
953,863 $
1,225,420
76,925
65,938
856,781
28,282
13,900
3,221,109 $
999,821 $
1,203,394
61,002
25,769
729,469
27,760
5,924
3,053,139 $
45,958
(22,027)
(15,923)
(40,169)
(127,312)
(521)
(7,976)
(167,970)
26%
25%
20%
10%
21%
25%
11%
24%
$
318,209 $
2,437,507
257,510
40,391
305,621
269,606
186,083
4,052,505
155,221
187,013
3,140,148
64,390
523,816
165,765
128,671
242,931
4,544
12,479,931 $
79,552 $
609,377
64,378
10,098
76,405
67,402
46,521
1,013,126
38,805
46,753
785,037
16,098
130,954
41,441
32,168
60,733
1,136
3,119,983 $
63,029 $
676,688
57,437
11,289
67,167
57,038
36,842
913,669
30,294
24,853
512,774
14,176
122,655
39,334
16,676
35,071
1,016
2,680,008 $
(16,523)
67,311
(6,940)
1,191
(9,238)
(10,363)
(9,679)
(99,458)
(8,512)
(21,900)
(272,263)
(1,921)
(8,299)
(2,108)
(15,492)
(25,662)
(120)
(439,975)
20%
28%
22%
28%
22%
21%
20%
23%
20%
13%
16%
22%
23%
24%
13%
14%
22%
21%
Net Revenue (Expenditures)
$
404,503 $
101,126 $
373,131 $
Beginning Fund Balance
Ending Fund Balance
$
$
3,090,353 $
3,494,856 $
3,090,353 $
3,191,479 $
Expenditures
City Secretary
City General Services
Administrative Council
Main Street
Municipal Court
Finance
Code Enforcement
Police
Animal Impoundment
Volunteer Fire Dept.
Public Works
Service Center
Parks
Riverside Park
Recreation
Aquatics
Teen Center
Total Expenditures
$
Budget as
of 12 - 14
$
$
2,529,875
2,903,005
272,005
City of Bay City
Financial Statement
As of December 31, 2014
Emergency & Disaster Recovery Fund (Fund 23)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Utility Fees
Interest
Total Revenues
$
Budget as
of 12 - 14
$
$
-
Expenditures
Bad Debt
Total Expenditures
$
$
Net Revenue (Expenditures)
Beginning Fund Balance
Ending Fund Balance
Over(Under)
Budget
to Date
Actuals
$
-
$
$
$
80
80 $
-
$
$
-
$
$
(9) $
(9) $
(9)
(9)
$
-
$
-
$
89 $
89
$
$
555,316 $
555,316 $
555,316 $
555,316 $
554,735
554,824
80
80
Percent
to Total
Budget
N/A
N/A
N/A
N/A
City of Bay City
Financial Statement
As of December 31, 2014
Civic & Cultural Arts Fund (Fund 25)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Hotel Occupancy Tax
Miscellaneous
Total Revenues
Actuals
Over(Under)
Budget
to Date
Percent
to Total
Budget
475,000
66,650
541,650 $
118,750 $
16,663
135,413
152,574 $
10,194
162,768 $
33,824
(6,468)
27,356
32%
15%
30%
$
46,471 $
201,300
240,750
48,000
536,521 $
11,618 $
50,325
60,188
12,000
134,130 $
11,096 $
27,830
62,298
48,000
149,224 $
(521)
(22,495)
2,110
36,000
15,094
24%
14%
26%
100%
28%
Net Revenue (Expenditures)
$
5,129 $
1,282 $
13,544 $
12,261
Beginning Fund Balance
Ending Fund Balance
$
$
270,197 $
275,326 $
270,197 $
271,479
Expenditures
Civic & Cultural Art
Convention & Visitors Bureau
Civic Center
Matagorda County Museum
Total Expenditures
$
Budget as
of 12 - 14
$
$
244,765
258,308
City of Bay City
Financial Statement
As of December 31, 2014
Police Forfeiture Fund (Fund 24)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Interest
Forfeiture Revenue
Total Revenues
$
$
Budget as
of 12 - 14
Actuals
25 $
5,000 $
5,025 $
6 $
1,250
1,256 $
$
2,500
2,500
$
(6,138)
6,145 $
Expenditures
Personnel
Supplies & Materials
Other Charges & Services
Repairs & Maintenance
Capital Outlay
Total Expenditures
$
$
10,000
10,000 $
Net Revenue (Expenditures)
$
(4,975) $
(1,244) $
Beginning Fund Balance
Ending Fund Balance
$
$
49,780 $
44,805 $
49,780 $
48,536 $
$
Over(Under)
Budget
to Date
7 $
7 $
(6,138) $
47,733
53,877
0
(1,250)
(1,250)
Percent
to Total
Budget
27%
0%
0%
#DIV/0!
-61%
(8,638)
N/A
N/A
#DIV/0!
(8,638)
-61%
7,388
City of Bay City
Financial Statement
As of December 31, 2014
Municipal Court Technology Fund (Fund 29)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Court Technology Fee
Interest
Total Revenues
Actuals
Percent
to Total
Budget
8,000 $ 2,000.00 $
8,000 $
2,000 $
1,249 $
8
1,257 $
(751)
8
(743)
16%
N/A
16%
$
700 $
175.00 $
12,500
3,125.00
13,200 $
3,300 $
$
(299)
(299) $
(175)
(3,424)
(3,599)
N/A
-2%
N/A
-2%
Net Revenue (Expenditures)
$
(5,200) $
(1,300) $
1,556 $
2,856
Beginning Fund Balance
Ending Fund Balance
$
$
50,623 $
45,423 $
50,623 $
49,323
Expenditures
Supplies & Materials
Other Charges & Services
Repairs & Maintenance
Total Expenditures
$
Budget as
of 12 - 14
Over(Under)
Budget
to Date
$
$
52,655
54,211
City of Bay City
Financial Statement
As of December 31, 2014
Municipal Court Building Security Fund (Fund 27)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Building Security Fee
Interest
Total Revenues
$
Budget as
of 12 - 14
Actuals
Over(Under)
Budget
to Date
Percent
to Total
Budget
$
6,000 $
6,000 $
1,500 $
1,500
937 $
6
943 $
(563)
6
(557)
16%
N/A
16%
Expenditures
Personnel
Total Expenditures
$
$
12,500 $
12,500 $
3,125 $
3,125
277 $
277 $
(2,848)
(2,848)
2%
2%
Net Revenue (Expenditures)
$
(6,500) $
(1,625) $
666 $
2,291
Beginning Fund Balance
Ending Fund Balance
$
$
39,085 $
32,585 $
39,085 $
37,460
43,607
44,273
City of Bay City
Financial Statement
As of December 31, 2014
Donation Fund (Fund 21)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Interest
Grants
USO Restoration Donations
KBCB Donations
Train Depot Donations
Animal Impoundment Donations
Total Revenues
-
$
$
$
-
Net Revenue (Expenditures)
$
-
Beginning Fund Balance
Ending Fund Balance
$
$
Expenditures
USO Restoration
KBCB
Transfer to Other Funds
Animal Impoundment
Total Expenditures
$
Budget as
of 12 - 14
$
$
Actuals
Over(Under)
Budget
to Date
Percent
to Total
Budget
-
$
20 $
47,467
5,168
125
52,780 $
20
47,467
5,168
125
52,780
N/A
#DIV/0!
#DIV/0!
N/A
N/A
N/A
$
$
-
4,235 $
4,235 $
4,235
4,235
N/A
N/A
N/A
N/A
N/A
$
-
$
48,545 $
48,545
$
77,693 $
77,693 $
77,693 $
77,693
82,494
131,039
City of Bay City
Financial Statement
As of December 31, 2014
Library Fund (Fund 26)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Fines
Interest
Rental Proceeds
Grants
Donations
County Funding
Other Income-Other Entitiy
Other Income
Transfer from General Fund
Total Revenues
Expenditures
Personnel
Supplies & Materials
Other Charges & Services
Repairs & Maintenance
Total Expenditures
$
$
$
Budget as
of 12 - 14
7,000 $ 1,750.00 $
78,840
19,710
10,000
2,500
200,000
50,000
16,000
4,000
131,480
32,870
443,320 $ 110,830
Actuals
1,075 $
17
19,710
50,000
20,212
32,870
123,885 $
Over(Under)
Budget
to Date
(675)
15%
17
N/A
25%
N/A
(2,500)
0%
25%
#DIV/0!
16,212
126%
0
25%
13,055
28%
$
251,542 $
57,250
118,500
13,000
440,292 $
62,886 $
14,313
29,625
3,250
110,073
49,151 $
6,195
37,997
1,514
94,857 $
(13,735)
(8,117)
8,372
(1,736)
(15,216)
Net Revenue (Expenditures)
$
3,028 $
757 $
29,028 $
28,271
Beginning Fund Balance
Ending Fund Balance
$
$
87,296 $
90,324 $
87,296 $
88,053
74,678
103,705
Percent
to Total
Budget
20%
11%
32%
12%
22%
City of Bay City
Financial Statement
As of December 31, 2014
Police Task Force Fund (Fund 30)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Interest
County Funding
Miscellaneous
City Funding
Total Revenues
(29)
(1,250)
N/A
N/A
1,250
2,500 $
(1,250)
(2,529)
N/A
N/A
$
2,500 $
10,000
5,000
17,500 $
625 $
2,500
1,250
4,375
$
2,105
2,105 $
(625)
(2,500)
855
(2,270)
N/A
N/A
N/A
N/A
N/A
N/A
Net Revenue (Expenditures)
$
(2,500) $
(1,875) $
(207) $
(259)
Beginning Fund Balance
Ending Fund Balance
$
$
13,568 $
11,068 $
13,568 $
11,693 $
$
$
$
5,000
5,000
5,000
15,000 $
$
1,250
Actuals
Percent
to Total
Budget
(29) $
1,927
1,898 $
Expenditures
Personnel
Supplies & Materials
Other Charges & Services
Repairs & Maintenance
Capital Outlay
Total Expenditures
$
Budget as
of 12 - 14
Over(Under)
Budget
to Date
12,119
11,912
City of Bay City
Financial Statement
As of December 31, 2014
Utility Fund (Fund 61)
Percent of Fiscal Year Complete
25%
Total
Budget
Budget as
of 12 - 14
Actuals
Over(Under)
Budget
to Date
Percent
to Total
Budget
Revenues
Charges for Services
Fines & Penalities
License & Permits
Miscellaneous
Total Revenues
$ 7,282,170 $ 1,820,543 $
1,000
250
$ 7,283,170 $ 1,820,793
1,719,156 $
100,518
1,819,675 $
(101,386)
100,268
(1,118)
24%
N/A
N/A
10052%
25%
Expenditures
General Operation
Water
Sewer
Warehouse Operations
Total Expenditures
$ 3,996,106 $
999,027 $
1,471,688
367,922
1,360,492
340,123
50,200
12,550
$ 6,878,486 $ 1,719,622
874,526 $
244,679
294,494
6,628
1,420,327 $
(124,500)
(123,243)
(45,629)
(5,922)
(299,295)
22%
17%
22%
13%
21%
Net Revenue (Expenditures)
$
Beginning Fund Balance
Ending Fund Balance
$ 2,507,007 $ 2,507,007 $ 22,135,807
$ 2,911,691 $ 2,608,178 $ 22,535,154
404,684 $
101,171 $
399,348 $
298,177
City of Bay City
Financial Statement
As of December 31, 2014
Utility Debt Service Fund (Fund 63)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Interest
Transfer from General Fund
Transfer from Utility Fund
Transfer from Const. Fund
Total Revenues
Actuals
$
86,312
698,339
784,651 $
$
21,578
174,585
196,163
232 $
21,578
174,585
196,395 $
$
$
785,150
785,150 $
$
196,288
196,288 $
-
Net Revenue (Expenditures)
$
(499) $
(125) $
Beginning Fund Balance
Ending Fund Balance
$
$
145,223 $
144,724 $
145,223 $
145,098
Expenditures
Other Charges & Services
Debt Service
Total Expenditures
$
Budget as
of 12 - 14
Over(Under)
Budget
to Date
$
$
$
$
196,395 $
47,074
243,469
232
0
0
232
(196,288)
(196,288)
196,520
Percent
to Total
Budget
N/A
25%
25%
N/A
25%
#DIV/0!
0%
0%
City of Bay City
Financial Statement
As of December 31, 2014
Municipal Airport Fund (Fund 64)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Miscellaneous
Transfers
Other Revenue
Cost of Fuel
Total Revenues
Budget as
of 12 - 14
133,000 $
120,464
221,000
(148,067)
$ 326,397 $
Percent
to Total
Budget
33,250 $
30,116
55,250
(37,017)
81,599
28,735 $
30,116
60,862
(56,686)
63,027 $
(4,515)
0
5,612
(19,670)
(18,572)
22%
25%
28%
38%
19%
$
98,525 $
41,000
33,000
18,500
40,000
231,025 $
24,631 $
10,250
8,250
4,625
10,000
57,756
21,218 $
3,535
17,822
16,366
22,538
81,479 $
(3,413)
(6,715)
9,572
11,741
12,538
23,723
22%
9%
54%
88%
56%
35%
Net Revenue (Expenditures)
$
95,372 $
23,843 $
(18,452) $
(42,295)
Beginning Fund Balance
Ending Fund Balance
$
$
236,164 $
331,536 $
236,164 $
260,007
Expenditures
Personnel
Supplies & Materials
Other Charges & Services
Repairs & Maintenance
Capital Expenditures
Total Expenditures
$
Actuals
Over(Under)
Budget
to Date
$
117,469
99,017
City of Bay City
Financial Statement
As of December 31, 2014
Debt Service Fund (Fund 80)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Property Taxes
Miscellaneous
Transfers
Total Revenues
$
Budget as
of 12 - 14
Over(Under)
Budget
to Date
Actuals
404,970 $
1,578,000
$ 1,982,970 $
101,243 $
394,500
495,743
107,043 $
39
394,500
501,582 $
Expenditures
Debt Service
Total Expenditures
$ 1,975,488 $
$ 1,975,488 $
493,872
493,872 $
$
$
Net Revenue (Expenditures)
$
7,482 $
1,871 $
Beginning Fund Balance
Ending Fund Balance
$
$
84,001 $
91,483 $
84,001 $
85,872 $
-
501,582 $
(146,492)
355,090
5,801
39
5,840
(493,872)
(493,872)
499,712
Percent
to Total
Budget
26%
N/A
25%
25%
0%
0%
City of Bay City
Financial Statement
As of December 31, 2014
Information Services Fund (Fund 81)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Interest
Transfers
Other Revenue
Total Revenues
Actuals
Percent
to Total
Budget
$
610,449
610,449 $
$
152,612
152,612 $
57 $
101,637
101,694 $
57
(50,975)
(50,919)
N/A
17%
N/A
17%
$
256,249 $
20,200
273,000
36,000
25,000
610,449 $
64,062 $
5,050
68,250
9,000
6,250
152,612
45,318 $
830
45,251
878
10,485
102,762 $
(18,744)
(4,220)
(22,999)
(8,122)
4,235
(49,850)
18%
4%
17%
2%
42%
17%
Net Revenue (Expenditures)
$
-
-
(1,069) $
(1,069)
Beginning Fund Balance
Ending Fund Balance
$
$
108,248 $
108,248 $
Expenditures
Personnel
Supplies & Materials
Other Charges & Services
Repairs & Maintenance
Capital Outlay
Total Expenditures
$
Budget as
of 12 - 14
Over(Under)
Budget
to Date
$
$
$
108,248
108,248
$
73,488
72,420
City of Bay City
Financial Statement
As of December 31, 2014
Maintenance Fund (Fund 82)
Percent of Fiscal Year Complete
25%
Total
Budget
Revenues
Interest
Transfers
Other Revenue
Total Revenues
Actuals
Percent
to Total
Budget
$
903,979
903,979 $
$
225,995
225,995 $
200 $
110,773
110,973 $
200
(115,222)
(115,022)
N/A
12%
N/A
12%
$
242,836 $
652,553
895,389 $
60,709 $
163,138
223,847
47,744 $
65,790
113,535 $
(12,965)
(97,348)
(110,313)
20%
10%
13%
Net Revenue (Expenditures)
$
8,590 $
2,148 $
(2,561) $
(4,709)
Beginning Fund Balance
Ending Fund Balance
$
$
(2,687) $
5,903 $
Expenditures
Equipment Maintenance
Facility Maintenance
Total Expenditures
$
Budget as
of 12 - 14
Over(Under)
Budget
to Date
$
$
(2,687)
(540)
537
(2,024)
City of Bay City
Analysis of Legal Fees
YTD as of 12/31/14
Dept
City Secretary
City Secretary Total
City General
City General Total
Municipal Court
Municipal Court Total
Finance
Finance Total
Public Works
Public Works Total
PD Forfeiture
PD Forfeiture Total
PD Pending Forfeiture
PD Pending Forfeiture Total
PD Task Force Fund
PD Task Force Fund Total
Capital Projects
Capital Projects Total
Utility General
Utility General Total
Airport
Airport Total
Sanitation
Sanitation Total
Information Tech
Information Tech Total
Vendor
Denton, Navarro, Rocha
Deadrick Post, LLC
Foss,Hardy and Arbuckle
Cardmember Services
Court Costs
Court Costs
Denton, Navarro, Rocha
Denton, Navarro, Rocha
Total
0.00
44,076.43
44,076.43
6,750.00
6,750.00
71.00
34.00
105.00
6,138.00
6,138.00
2,105.26
2105.26
19.50
19.50
8,210.50
8,210.50
67,404.69
Engineering Fees Analysis
Department:
2013-2014
2014-2015
City General (11-410)
Municipal Court (11-425)
Public Works (11-475)
BC Civic Ctr (25-415)
Street Maint. & Const. (28-475)
Capital Projects (31-405)
Paving Projects (34-405)
Utility General (61-405)
Water Division (61-410)
Sewer Division (61-415)
Water Meter Repl. (62-415)
Airport (64-405)
Facility Maint. (82-410)
$
1,415.00
$
4,210.00
$ 121,936.00
$
500.00
$ (1,420.00)
$
$ 28,250.00
$ 31,229.18
$ 59,665.80
$ 172,445.28
$
8,549.90
$
4,575.00
$
1,000.65
$
$
$
$
$
$
$
$
$
$
$
$
8,513.10
5,373.00
18,900.00
578.25
41,340.00
2,365.00
Totals:
$ 432,356.81
$
77,069.35
As of 12/31/2014 in total have received $639,259.70 from Tenaris
As of 12/31/2014 in total have billed Tenaris $684,687.82 for reimbursement
S:\Financials\2015\
Financial Reports 12-31-14
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1/21/2015